REGISTERED NUMBER: 01493153 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EYAS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs M V James

SECRETARY:

N James

REGISTERED OFFICE:

No2 1911 Cottages

Nyewood

West Sussex

GU31 5JG

REGISTERED NUMBER:

01493153 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Grange House

Grange Road

Midhurst

West Sussex

GU29 9LS

FIXED ASSETS

Tangible assets

4

1,976

1,828

CURRENT ASSETS

Debtors

5

49,716

20,771

Cash at bank and in hand

233,213

207,565

282,929

228,336

CREDITORS

Amounts falling due within one year

6

228,131

192,836

NET CURRENT ASSETS

54,798

35,500

TOTAL ASSETS LESS CURRENT LIABILITIES

56,774

37,328

PROVISIONS FOR LIABILITIES

304

225

NET ASSETS

56,470

37,103

CAPITAL AND RESERVES

Called up share capital

33,000

33,000

Retained earnings

23,470

4,103

SHAREHOLDERS' FUNDS

56,470

37,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 July 2026 and were signed by:

Mrs M V James - Director

1.	STATUTORY INFORMATION

Eyas Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the invoiced value of goods and services supplied by the company for events that occurred during the financial period, net of value added tax where chargeable.

Revenue Recognition

The revenue arising on group conferences is taken into account on completion of the arranged event. Costs incurred on events are carried forward into the accounting period in which completion will occur unless losses on an event are foreseen, in which case immediate provision is made for the potential loss.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on cost

Computer equipment

-

20% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Transactions denominated in foreign currencies (primarily purchases from overseas suppliers) are initially recorded at the rate of exchange as at the date of the transaction. Year end creditors are retranslated at the rate of exchange as at the year end with exchange differences included in arriving at profit before tax.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Client money

The company holds money on behalf of customers in client bank accounts. These bank accounts have not been recognised in the accounts, on the basis that they do not represent assets belonging to the company.

Money held in the company bank account on behalf of their customers is reflected by a corresponding creditor in the accounts.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

730

7,055

7,785

Additions

-

630

630

At 31 December 2025

730

7,685

8,415

DEPRECIATION

At 1 January 2025

225

5,732

5,957

Charge for year

61

421

482

At 31 December 2025

286

6,153

6,439

NET BOOK VALUE

At 31 December 2025

444

1,532

1,976

At 31 December 2024

505

1,323

1,828

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

49,716

20,771

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

494

Taxation and social security

40,866

23,486

Other creditors

187,265

168,856

228,131

192,836

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company made advances to the director amounting to £2,029 (2024: £5,592). No interest has been charged on the loan. The loan was repaid within 9 months of the balance sheet date.